دور استراتيجية التصنيع الفعال في إدارة التكلفة البيئية وفق معايير محاسبة الاستدامة

Sadiq Hadi Mohi Hassoun Al-Mansouri; Salah Mahdi Jawad Al-Kawaz; Jasim Aidan Barak Al-Mamouri

doi:10.71207/ijas.v22i87.5840

Authors

Sadiq Hadi Mohi Hassoun Al-Mansouri College of Administration and Economics, Department of Accounting, University of Karbala, Iraq
Salah Mahdi Jawad Al-Kawaz College of Administration and Economics, Department of Accounting, University of Karbala, Iraq https://orcid.org/0000-0001-8542-0538
Jasim Aidan Barak Al-Mamouri College of Administration and Economics, Department of Accounting, University of Karbala, Iraq.

DOI:

https://doi.org/10.71207/ijas.v22i87.5840

Keywords:

agile Manufacturing, Sustainability Accounting, Environmental Cost Management, Sustainability Standards

Abstract

This study aims to analyze the potential role of agile manufacturing strategy in improving environmental cost management in light of sustainability accounting standards. Three techniques—Environmental Life Cycle Costing, Time-Driven Environmental Activity-Based Costing, and Green Target Costing—were applied to actual data from Al-Noura Factory in Karbala for the year 2024. Analytical results indicate the possibility of reducing production costs by 22,687 IQD per ton and decreasing emissions by 37.9% if proposed improvements in fuel mix and raw materials are adopted. The study proposes an integrated model that helps industrial firms balance profitability and sustainability, transforming environmental costs from a financial burden into a strategic investment. The findings confirm that integrating environmental accounting techniques with sustainability standards provides a robust informational foundation to support the transition toward agile manufacturing.

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Author Biographies

Sadiq Hadi Mohi Hassoun Al-Mansouri, College of Administration and Economics, Department of Accounting, University of Karbala, Iraq

He holds a master's degree in accounting and is currently preparing his doctoral dissertation in the field of financial accounting.

Salah Mahdi Jawad Al-Kawaz, College of Administration and Economics, Department of Accounting, University of Karbala, Iraq

He holds a master's degree and a doctorate in the field of cost and management accounting.

Jasim Aidan Barak Al-Mamouri, College of Administration and Economics, Department of Accounting, University of Karbala, Iraq.

He holds a master's degree and a doctorate in the field of financial accounting.

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The Role of An Agile Manufacturing Strategy in Managing Environmental Costs According to Sustainability Accounting Standards

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Author Biographies

Sadiq Hadi Mohi Hassoun Al-Mansouri, College of Administration and Economics, Department of Accounting, University of Karbala, Iraq

Salah Mahdi Jawad Al-Kawaz, College of Administration and Economics, Department of Accounting, University of Karbala, Iraq

Jasim Aidan Barak Al-Mamouri, College of Administration and Economics, Department of Accounting, University of Karbala, Iraq.

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